can someone help on these 2 having problems with both of these first one just cant figure out on second question i must not be getting the formula right at all?

A freshly started company has given the following details for a particular process: There was no beginning Work-in-Progress (WIP) Inventory. A new batch of 1040 units was introduced for processing at the beginning of the day. The compary works 8 hours on a daily basis and a batch takes 6 hours of processing no matter how many units are introduced, In the first 6 hours, the entire 1040 units were completed and removed from WIP Inventory to Finished Goods (FG) Inventory. 789 additional units were introduced that were still incomplete at the end of the period. Conversion Costs (CC) are applied evenly throughout the process. Determine the equivalent units for conversion costs in the ending WIP Inventory. 789 units 1040 units 5200 units 263 units From the following data, determine the total Cost of Goods Manufactured (COGM): $255000.00$279500.00$317500.00$277000.00